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1991 (10) TMI 171 - CEGAT, BOMBAYExtract: .......re Lac and Paint Works Ltd. - 1991 (52) E.L.T. 590 (Tribunal), wherein the South Regional Bench of CEGAT has held that MODVAT Credit once taken does not disentitle the assessee to take additional credit, if it is found that credit taken was short at a later date. In view of this, I allow this appeal and set aside the order of the authorities below.
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